The NZ tradie GST guide (2026)

When you have to register for GST

If your turnover hits $60,000 in any rolling 12-month period — or you're forecast to — IRD requires GST registration. That's not "next financial year" — it's right now, the day you cross the threshold.

You can also register voluntarily under $60K. It makes sense if:

• You're investing heavily in tools/vehicle and want to claim back the 15%.
• Your clients are mostly GST-registered businesses (so they don't care about the markup).

What you charge

Once registered, you add 15% GST to every invoice. So a job priced at $1,000 becomes $1,150 to the client. The $150 isn't yours — you owe it to IRD.

What you claim back

GST you've paid on legitimate business expenses is claimable:

• Materials (Bunnings, ITM, JA Russell, etc.)
• Tools and equipment
• Vehicle running costs (proportional to business use)
• Fuel
• Phone and internet (proportional)
• Subcontractor invoices
• Insurance, accounting fees
• Workwear, PPE

You can't claim GST on:

• Personal expenses
• Receipts from suppliers who aren't GST-registered (under $60K turnover themselves)
• Entertainment (50% non-deductible)

Filing the return

Most tradies file 2-monthly. Periods run Apr-May, Jun-Jul, Aug-Sep, Oct-Nov, Dec-Jan, Feb-Mar.

You file via myIR. Smoko outputs the exact numbers (Box 5, 8, 11, 13, 15) you copy in. Pay the difference between output tax (what you collected) and input tax (what you paid).

The bit nobody tells you

Don't blow the GST you collect. It's not yours. Stash 15% of every payment received into a separate savings account so you don't get hit at filing time.

That's it. That's the GST guide.